A supplemental needs trust is a special type of trust created pursuant to New York State law for a person under the age of 65 with a “severe and chronic or persistent disability”. If the trust is properly created, the assets of the trust will not impact the disabled beneficiary’s eligibility for Medicaid…

An elder law attorney can help you plan today for tomorrow. Elder law is a combination of numerous legal practice areas such as trusts, estates, estate administration, long-term care planning, tax, and special needs planning…

You work hard all your life to save for your retirement, a rainy day, and to insure that you can pass your savings on to your loved ones. Worrying about estate taxes and ensuring that there is enough money …

A guardianship proceeding is usually commenced if someone can no longer make decisions and needs assistance with personal and/or financial affairs and is incapable of attending to such needs on their own…

Please download and complete the following forms prior to our first meeting. Bring the forms with you to our first meeting or fax them prior to your appointment so that we may begin the process of protecting you and yours…

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Planning

Thank you so much for all your help and advice through a difficult time for me. I can rest easier knowing Ava will be taken care of.
With much gratitude.

Lisa C.

Dear Mr. Di Costanzo,
I'm so happy that you have been helpful to me and in the future.
Your's respectfully,

Mary R.

Sal,
Thanks for your valued friendship and service all these years.

Joe M.

Salvatore,
I would like to take the time to thank you. My wife and I are more than pleased with the level of detail that you and your firm have provided over the past years with our Tax Preparations. As to be expected, we were hesitant to switch our previous Tax Preparer after 20+ years of service but, due to small inaccuracies that had potential personal gains, we felt comfortable to bring our business to your firm after the endorsement of our personal Investment Counselor. Our next move with your firm is to start and finalize our Estate Panning. Looking forward to our next meeting.
Much Thanks,
Michael & Gay

Partner - Maker, Fragale & Di Costanzo, LLP

Salvatore is a partner in the law firm Maker, Fragale & Di Costanzo, LLP, located in Rye, New York, and Yorktown Heights, New York. Salvatore is an attorney and accountant whose main area of practice is elder law, estate planning, and special needs planning, including wills, trusts, probate and administration of estates, Medicaid law, asset preservation, nursing home and home care planning, and planning for individuals with special needs.

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